Franklin Merrell-Wolff offers an evaluation of Jung’s “Seven Sermons to the Dead.” He considers these Sermons to be an account of the movement from dualistic consciousness to non-dualistic consciousness and suggests a philosophic interpretation of them based upon the Advaita Vedanta of Sri Shankaracharya, logic and mathematics, and his own Realizations. He formulates a criticism of the logical dichotomy and examines the moral implications of regarding the pairs of opposites as of “one sameness” in the non-dualistic state of consciousness. He affirms that although nothing can be said of the non-dualistic consciousness in dualistic terms, it nonetheless remains in the background of dualistic consciousness and may modify the course of thought and action in the dualistic world. Wolff proposes a clarification of Jung’s statement that sexuality is the opposite of spirituality and concludes this commentary by giving a possible symbolic meaning to the numbers one, two, and, three.